1.

Explain in details:
i. What is registration Procedure? and
(ii) Who should get registration under GST Act?
2. Discuss Composition Levy in details.

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scheme&ved=2ahUKEwik48Tn85eAAxWnTmwGHWuVDTIQFnoECD4QAQ&usg=AOvVaw2Vgp
g_jRRbqoNQ2xnSQdPx

Write in detail provisions relating to composition Levy u/s 10 of CGST Act, 2017.
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cleartax.in/v/gst/gst-acts/cgst-section-10-composition-
levy&ved=2ahUKEwiLhoSCkpWAAxXkcmwGHSRtAcsQFnoECDwQAQ&usg=AOvVaw1hxn5ROu
QVy_IV5k8EJhno

3. Explain inspection, offences and Penalties under GST Act. (3)

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J_hkpWAAxX3VmwGHSWwCF4QFnoECBAQAQ&usg=AOvVaw1CjadXXTAN3hcamKOL4DEj

4. What records and accounts are to be maintaining under GST.

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accounts-record&ved=2ahUKEwi-
44iUmpWAAxWha2wGHUWQDxoQFnoECBQQAQ&usg=AOvVaw2PLZ5Yoe1Gy4GPLcUUtizW

5. Discuss prosecution and Arrest in GST.

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prosecution-under-
gst&ved=2ahUKEwjW0PGzmpWAAxX6SmwGHRXaCcgQFnoECCAQAQ&usg=AOvVaw2uyyiYwKNeS5Q
yXjAzNJ8e

Arrest

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arrest-under-
gst&ved=2ahUKEwjW0PGzmpWAAxX6SmwGHRXaCcgQFnoECB8QAQ&usg=AOvVaw20B-
1Q9RYVLQD-8Fzjs1rw

6. What is GST refund and when can be refund to be claim and how to calculate GST Refund
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cleartax.in/s/gst-payments-and-refunds&ved=2ahUKEwiO4OnompWAAxWSamwGHVe5B-
EQFnoECBgQAQ&usg=AOvVaw3GRt21h1KzgW3F5MfHuLQR
 7. Explain in detail :
I. Tax Structure of GST
II. Supply under the GST Act.
8. Explain in detail :
I. Maintenance of Accounts & Records
II. GST valuation rules.

9. Explain provisions of Input Tax Credit under the GST issue Act. (2)

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input-tax-credit-under-gst%23:~:text%3DConditions%2520to%2520claim%2520an%2520input
%2520tax%2520credit%2520under%2520GST,-Section%252016%2520of%26text%3DSuch
%2520input%2520tax%2520credit%2520is,evidencing%2520payment%2520towards%2520the
%2520purchase.&ved=2ahUKEwjMwLOYm5WAAxWDbGwGHclNB_AQFnoECA0QBQ&usg=AOvVaw3-
zlw7kjDZ7VCH3udojywv

10. In what circumstances GST Officer shall deny Registration Certificate under the GST Act.

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cancellation-gst-
registration&ved=2ahUKEwj42uq8m5WAAxXJTmwGHZUFBM8QFnoECBAQAQ&usg=AOvVaw3cA3-
M4QTeiaugyf_VwjVf

11. Explain provisions for filing of return under Explain provisions for assessments under the GST
Act.

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assessment-
gst&ved=2ahUKEwjJheHrm5WAAxUuTGwGHQFcDucQFnoECBEQAQ&usg=AOvVaw35Hu8r2C_cF3lMv
6QLN4Lu

12. Explain Audit provisions under the GST Act.

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audit-under-
gst&ved=2ahUKEwjCj9SDnJWAAxXtTGwGHcTHDNEQFnoECBoQAQ&usg=AOvVaw1iSGvchpxd9mbRFN
J7U6zf

13. Explain Credit note and Debit note under the GST Act.
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note&ved=2ahUKEwiRkLaWnJWAAxWNR2wGHQPhAcAQFnoECCsQAQ&usg=AOvVaw2Q-
0CkFBFYVn8iy4KAvWG5
 https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://
tax2win.in/guide/debit-note-and-credit-note-under-
gst&ved=2ahUKEwiRkLaWnJWAAxWNR2wGHQPhAcAQFnoECCwQAQ&usg=AOvVaw3isrUxfD
QwfnBjNY41vGr_

14. What are the basis requirement to be observed during search operations?

15. Describe in details schedule 1,2, and 3.

16. What is the meaning of exempt supply u/s 17(3) and also describer of GST rules in detail.
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cleartax.in/s/gst-exempt-services%23:~:text%3DAs%2520per%2520section%252017(3,Sale
%2520of%2520land
%2520d.&ved=2ahUKEwi5yfzrnpWAAxV9TGwGHeT3B78QFnoECBMQBQ&usg=AOvVaw2w8g
_HXN8WHLSEPYkC4z8z

17. What is GST return and late fees for not filling return on time.(2)
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fees&ved=2ahUKEwiUoJv8npWAAxXWa2wGHT_MCS0QFnoECB4QAQ&usg=AOvVaw3Ot_dm
D5I37BvqrqoLXnGi

18. Who is the person liable for registration under GST law and which circumstances the
registration GST is compulsory and also specified the aggregate turnover.
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cleartax.in/s/taxable-person-
gst&ved=2ahUKEwjTmPGXn5WAAxV4bGwGHbuZAg4QFnoECBsQAQ&usg=AOvVaw1hVqmwh
AUdcO-tat-cvEYd

19. What is the meaning of Introductions of Provisional Assessment and discuss the conditions
of Provisional Assessments and how the finalisation of GST.
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gst&ved=2ahUKEwiJlO6rn5WAAxU4SmwGHTzmBCcQFnoECCgQAQ&usg=AOvVaw35Hu8r2C_
cF3lMv6QLN4Lu

20. Explain the provision of collection and deductions of Tax at sources. provisional
Assessments? (3)
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cleartax.in/s/tax-deduction-or-collection-at-source-for-not-filing-of-income-tax-
return&ved=2ahUKEwion8TQn5WAAxV3a2wGHW0ZA-
wQFnoECB4QAQ&usg=AOvVaw1RDJGw3s69-6r8WyDGk_qd

21. What are the general provisions relating to determinations of Tax u/s 75 ?
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cleartax.in/v/gst/gst-acts/cgst-section-75-general-provisions-relating-to-determination-of-
 tax&ved=2ahUKEwjnqtjln5WAAxX2SGwGHUssBFgQFnoECA4QAQ&usg=AOvVaw0o6KqYtti-
HVAG3RkP7cvI

22. Write important provisions relating to appeals and revision Under GST.
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cleartax.in/s/gst-appeals%23:~:text%3DGeneral%2520rules%2520for%2520filing%2520GST
%2520appeals,-All%2520appeals%2520must%26text%3DFee%2520will%2520be
%2520%25E2%2580%2593%2520The%2520full,fees%2520will%2520not%2520be
%2520applicable.&ved=2ahUKEwiX9o38n5WAAxVwcGwGHUPkDbwQFnoECA4QBQ&usg=AO
vVaw1SjXrN1axg5iii31zEFk-d

23. Define electronic credit ledger under Rules 86 and distinguished the cash ledger.
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cleartax.in/s/e-ledgers-under-
gst&ved=2ahUKEwjUnvqaoJWAAxW7aGwGHS6UDfkQFnoECBUQAQ&usg=AOvVaw2Ii7QXVH
scL6eEfALd7TAT

24. What is GST? Describe the basic concept of GST.

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cleartax.in/s/gst-law-goods-and-services-
tax&ved=2ahUKEwjpusWwoJWAAxVNe2wGHeFTCywQFnoECBIQAQ&usg=AOvVaw2I-
dIpsN_rB2j0orXOujcR

25. Explain the Eligibility and conditions for taking input tax credit with appropriate illustration.
(2)
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cleartax.in/s/input-tax-credit-under-gst%23:~:text%3DConditions%2520to%2520claim
%2520an%2520input%2520tax%2520credit%2520under%2520GST,-Section
%252016%2520of%26text%3DSuch%2520input%2520tax%2520credit%2520is,evidencing
%2520payment%2520towards%2520the
%2520purchase.&ved=2ahUKEwiP1sTwopWAAxW8SWwGHZXVDXgQFnoECBAQBQ&usg=AO
vVaw3-zlw7kjDZ7VCH3udojywv

26. Describe the provisions regarding registration procedure and who should get registration
under the GST.

27. Who is liable to pay GST and when does liability to pay GST arise?
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cleartax.in/s/taxable-person-gst&ved=2ahUKEwiM5c6Q9JeAAxXTcGwGHYj-
D14QFnoECDsQAQ&usg=AOvVaw1hVqmwhAUdcO-tat-cvEYd
28. Describe the type of Audit. Discuss the limitation and conditions of Audit?

29. Explain the overview of Custom Duty and discuss the statutory provisions for levy of Custom
Duty

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customs-duty-
india&ved=2ahUKEwiw0pyppZWAAxVbxDgGHerVBHIQFnoECCMQAQ&usg=AOvVaw1Tui0IS9OS6dtyp
E2lmQTo

30. Discuss in detail about valuation of imported/exported Goods, Method of valuation and
Transaction Value.

31. Write in detail who is liable for registration as per section 22 and who is liable for compulsory
registration as per section 24 of CGST Act, 2017
32. Explain in detail What are the various returns prescribed under the GST Act.
33. How to distinguish whether a particular supply involves supply of goods or services or both 7
Discuss in detail schedule-2.
34. Write a note on Requirement of issue of Debit Note, Credit Note and other Document as and
When its applicable.

35. Discuss in detail Modes of Recovery of Tax as per section 79(1).

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cleartax.in/v/gst/gst-acts/cgst-section-79-recovery-of-
tax&ved=2ahUKEwjkgYHnr5WAAxWC3TgGHdOLAVcQFnoECBMQAQ&usg=AOvVaw04U4IOB
mDLmzBZuv5SmxdP

36. Discuss in detail Basic Requirements to be observed during search operations as well as
safeguards provided for in respect of search or seizure.
37. Write in detail on specific set of records required to maintain by works Contractor and Agent.

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cgst-rules-chapter-7-accounts-and-
records&ved=2ahUKEwjIwZvWrpWAAxXMAd4KHZeHCjEQFnoECEUQAQ&usg=AOvVaw0q28WbQEi-
V15Iydk_bWuo

Write Definitions: (Any Two) (Under Customs Act):

1. Coastal Goods
2. Commissioner of Custom
3. Indian custom water (2)
4. Adjudicating authorities (3)
5. Customs Area
6. General Penalty
7. Input Tax Credit
8. Value of Taxable Supply
9. Audit
10. Collection of Tax
11. Prohibited Goods
12. Goods
13. Foreign Going Vessels and Aircraft (2)
14. Entry
15. Transitional Provisions
16. Offences
17. Revision
18. Appeals
19. Advance Ruling
20. Fund
21. Person-in charge
22. Smuggling
23. Input Tax
24. Projected growth rate
25. Goods
26. Blocked Credit
27. Appeals
28. Audit
29. Customs Aren
30. Imported Goods